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Saerdilla Nawafela; Indi Musfirotul Untsa; Salsa Eka Indriyani; Muhammad Faris Ananta R; Finna Fakhriyah +1 more

Jurnal Nakula : Pusat Ilmu Pendidikan, Bahasa dan Ilmu Sosial 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

Differentiated instruction is an approach aimed at meeting students' learning needs based on their abilities, characteristics, and requirements. This study aims to describe the experiences of a fifth-grade teacher in implementing differentiated instruction at SD 3 Jepang Kudus. The study employs a qualitative approach using a phenomenological design. Data were collected through interviews, observations, and documentation, and subsequently analyzed using the Miles and Huberman model, which encompasses data reduction, data display, and conclusion drawing. Data validity was established through technique triangulation. The results indicate that the teacher perceives differentiated instruction as an effort to provide learning support tailored to students' needs. Implementation is carried out through adjustments to the learning process, guidance, peer tutoring, and the creation of an inclusive learning environment. This implementation has a positive impact on students' academic, social, and emotional development. Challenges encountered include the diversity of students' learning abilities and the suboptimal application of differentiation regarding learning products and assessments. These findings underscore the importance of teacher experience in optimally and sustainably accommodating students' learning needs.

Edi Triwibowo; Wisnu Setyawan; Dian Sulistyorini Wulandari

JURNAL RISET AKUNTANSI 2026 Institut Teknologi dan Bisnis (ITB) Semarang

The increasing emphasis on sustainable business practices has encouraged companies to integrate environmental and social responsibilities into their strategic and financial decision-making processes. This study investigates the influence of Green Accounting on Firm Value and examines the moderating role of Corporate Social Responsibility (CSR) within the Triple Bottom Line framework. A quantitative research design was employed using panel data from 23 energy, mining, and infrastructure companies listed on the Indonesia Stock Exchange during the 2022–2024 period, resulting in 69 firm-year observations. Secondary data were collected from annual reports and sustainability reports and analyzed using descriptive statistics, classical assumption tests, and Moderated Regression Analysis (MRA). The findings indicate that Green Accounting does not have a significant direct effect on Firm Value, while CSR also shows no significant direct influence. Furthermore, CSR is unable to significantly moderate the relationship between Green Accounting and Firm Value. These results suggest that sustainability initiatives implemented by Indonesian companies have not yet generated measurable short-term financial benefits, although they may contribute to long-term corporate legitimacy, stakeholder trust, and sustainable competitiveness. The study provides practical implications for corporate managers, investors, and policymakers by emphasizing the importance of strengthening sustainability reporting quality and integrating environmental and social strategies into long-term corporate value creation.

Blandina Wenika Djawa

Jurnal Nusantara Berbakti 2026 Universitas Kristen Indonesia Toraja

In today's rapidly developing era, advances in digital technology have brought significant changes to various fields, including the music industry. Music production processes that once relied heavily on analog equipment can now be carried out digitally through various software applications, one of which is Fruity Loops Studio (FL Studio). FL Studio is a digital music production software that is relatively easy for beginners to learn and is widely used in the creation of digital music. This technology enables individuals to create, record, edit, and produce music more efficiently without requiring expensive studio equipment. Therefore, proficiency in digital music production technology has become a relevant and essential skill for professional, educational, and creative industry purposes. Training in recording, mixing, and mastering techniques using FL Studio is one approach to enhancing the competencies of youth communities engaged in music activities. One of the target groups of this program is the K-Tong Lasiana Youth Community, a community actively involved in music creation, particularly ethnic music. However, their musical works are still primarily focused on live performances and have not been widely produced in digital recording formats due to limited knowledge and skills in digital music production. As a community service initiative, this training program is designed to equip community members with fundamental knowledge and practical skills in digital music production, enabling them to create high-quality musical works and distribute them through various digital platforms so that they can reach a broader audience.

Depita Kardiati; Risna Dewi; Ferizaldi Ferizaldi; Syarifah Chairunnisak; Jamiati KN

Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia (JPPMI) 2026 Sekolah Tinggi Ilmu Administrasi Yappi Makassar

A safe and inclusive learning environment is an important factor in supporting the educational process. However, various forms of bullying behavior, such as teasing, giving negative nicknames, and social exclusion, are still found in schools and may hinder the creation of a comfortable and child-friendly learning environment. This community service activity aimed to improve students’ understanding of bullying and its impacts, as well as to instill the values of mutual respect as an effort to create a safe and inclusive learning environment. The activity was conducted at SD Negeri 2 Muara Batu, Aceh Utara Regency, through the XXXVIII Community Service and Empowerment Program (KKN-PPM) of Malikussaleh University in 2026. The methods used were educational and participatory approaches implemented through preparation, implementation, and evaluation stages. The activities were carried out through socialization sessions, discussions, question-and-answer sessions, simulations, and educational games. The results showed an improvement in students’ understanding of the forms, causes, and impacts of bullying, including verbal, physical, and social bullying. In addition, students demonstrated more positive attitudes, such as increased awareness of respecting differences, treating peers with respect, reducing teasing behavior, and developing empathy and concern for others. The activity also received positive responses from the school, as it was considered supportive of character education and the creation of a more conducive learning atmosphere. Therefore, anti-bullying education through educational and participatory approaches can serve as an effective strategy for creating a safe, comfortable, and inclusive learning environment for elementary school students.

Nur Halimah; Rusmewahni Rusmewahni; Firman Suranta; Willy Cahyadi

JURNAL RISET MANAJEMEN (JURMA) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study is motivated by the importance of the recruitment process of Government Employees with Work Agreements (PPPK) in shaping perceptions of decent work among State Civil Apparatus (ASN). The objective of this research is to analyze the effect of the PPPK recruitment process on the perception of decent work among ASN in Tebing Tinggi City. This study employs a quantitative approach using a survey method by distributing questionnaires to 92 PPPK ASN respondents. The data analysis techniques include classical assumption tests, simple linear regression, coefficient of determination, and hypothesis testing using SPSS. The results show that the PPPK recruitment process has a positive and significant effect on the perception of decent work among ASN, with a contribution of 78.2%. This indicates that the better the implementation of a transparent, objective, and merit-based recruitment process, the higher the employees’ perception of decent work. The implications of this study emphasize the importance of improving the quality of the PPPK recruitment system to support the creation of professional ASN and enhance employee trust and job satisfaction within government institutions.

Andi Milhan

Lembaga Pengembangan Kinerja Dosen 2026 Lembaga Pengembangan Kinerja Dosen

The escalation of negative sentiment in the digital space towards Rohingya refugees in Indonesia throughout 2023-2026 has reflected a shift in public perspectives, from humanitarian principles to restictive rejection. This study aims to analyze how digital discourse on TikTok dan Instagram platforms frames the Rohingyan refugee issue as a national security threat through the lens of Barry Buzan`s Securitization Theory and Ruth Wodak`s Critical Discourse Analysis (AWK). This study uses qualitative methods with note-taking techniques and filtering hastag-based viral data related to refugee rejection. The results show that the securitization process was successfully driven by three main typologies of netizen narratives: domestic socio-economic jealousy, delegetimization of Internasional authorities (UNHCR) by referring to popular legal discourse on the 1945 Constitution, and demands for an active role for the military (TNI AL) and Polair at maritime borders. The accumulation of speech acts that have gone viral on social media is evidence of the creation of strong horizontal pressure, thus urging the Indonesian goverment to review its policies towards a more restrictive direction (viral-based policy) to prioritize national soverignity and security over global humanitarian commitments.

Zuhrotus Saniyyah; Sovia Sovia; Nayla Hikmah Khoirun Nisa; M Yunus Abu Bakar

Jurnal Nakula : Pusat Ilmu Pendidikan, Bahasa dan Ilmu Sosial 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

Arabic language instruction in various educational institutions today is still dominated by the structuralist paradigm, which emphasizes the mechanical memorization of patterns and repetition without addressing aspects of linguistic creativity. This study aims to explore the essence of Generative-Transformational Linguistic Theory proposed by Noam Chomsky and to formulate innovative ways to implement it in Arabic language learning. The approach taken in this study is qualitative, specifically a literature review (library research). Data were collected through primary and secondary literature, which were then examined using content analysis methods through the steps of simplification., categorization, and interpretation. The research findings indicate that Generative-Transformative Theory shifts the focus of learning from imitation to creation through the use of the Language Acquisition Device (LAD). Through the dichotomy of deep structure and surface structure, students are guided to perform various transformational operations such as substitution (al-ibdal), expansion (al-ittisa’), elision (al-hadzf), and addition (al-ziyadah). This principle is also found to align with the classical linguist Ibn Jinni’s thoughts on the concepts of Asl and Furu’. This research suggests that teachers of grammar and word structure should change how they teach strategies into a cognitive-creative process that enables students to independently and authentically generate an unlimited number of new utterances.

Anisa Siti Nurhaliza; Mochammad Fikri Haikal; Mursidin Mursidin; Ayi Muammar

Karakter : Jurnal Riset Ilmu Pendidikan Islam 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study aims to analyze the role of teachers’ personality competence in shaping students’ learning environments through a literature review approach. Personality competence reflects teachers’ stable, mature, and authoritative character, enabling them to serve as role models for students and influencing the creation of a conducive learning environment both psychologically and socially. The method used is a literature review by analyzing various sources such as books, academic journals, and relevant official documents. The results show that teachers with positive personality traits are able to build harmonious relationships, create a comfortable classroom atmosphere, and enhance students’ learning motivation. Therefore, teachers’ personality competence is an important factor in supporting the quality of the learning environment and the success of the learning process. In addition, findings from various studies indicate that personality competence not only affects classroom interactions but also contributes to the development of students’ attitudes, discipline, and emotional stability. Teachers who demonstrate consistency, empathy, and integrity tend to foster a sense of trust and respect among students, which further strengthens classroom engagement. Moreover, a positive teacher personality helps reduce learning barriers such as anxiety, lack of confidence, and lack of participation in classroom activities. In the context of modern education, where student-centered learning is increasingly emphasized, teachers’ personality competence becomes even more essential in facilitating active learning and meaningful student involvement. Thus, strengthening teachers’ personality competence through training, reflective practice, and continuous professional development is crucial to improving overall educational quality and achieving optimal learning outcomes.

Wira, Rizqi; Fautyaz, Faqih Fadlan Fautyaz; Salamah, Umi

The Aceh Tamiang region was one of the areas affected by the hydrometeorological disaster. The disaster not only caused damage to community facilities and infrastructure but also left behind dead soil deposits that were poor in nutrients, dense in texture, and less productive for supporting agricultural and plantation activities. Research was conducted to examine strategies for utilizing dead soil after flooding by processing it with organic materials so that it could be converted into organic fertilizer with utility and economic value. This research aimed to find environmentally friendly land rehabilitation solutions, increase soil productivity, and open new business opportunities for disaster-affected communities. The results showed that the combination of flood sediment soil with organic materials significantly increased nutrient content, improved soil structure, increased water holding capacity, and accelerated the growth of test plants compared to untreated soil. Furthermore, this program provides dual benefits: on the one hand, it serves as a post-disaster land rehabilitation solution, and on the other hand, it serves as an opportunity for an organic fertilizer business that can reduce the community's dependence on relatively expensive chemical fertilizers. The implications of this research are not only limited to the technical aspects of agriculture but also touch on the socio-economic dimensions of the community. Utilizing dead soil as organic fertilizer can strengthen local economic resilience, increase farmer independence, and encourage the creation of environmentally friendly, sustainable agricultural systems. Therefore, this strategy can serve as an innovative model for addressing the impacts of hydrometeorological disasters in other areas facing similar challenges.

Anggun Fitrah Sari; Ade Widiyanti; Ratna Septiyanti; Sari Indah Oktanti

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The purpose of this study is to examine the effect of Good Corporate Governance (GCG), financial performance, and Earning Per Share (EPS) on firm value. The object of this research consists of state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange during the period of 2021–2024. This study employs a quantitative approach using secondary data in the form of annual financial statements as the primary source. The sample was selected using purposive sampling based on predetermined criteria, ensuring that only companies with complete data and consistent reporting were included in the analysis. The independent variables analyzed include the audit committee, independent commissioners, institutional ownership, Return on Assets (ROA), and Earning Per Share (EPS). Multiple linear regression analysis was used to process the data in this study, allowing the researchers to examine the simultaneous and partial effects of the variables on firm value. The findings indicate that firm value is significantly influenced by financial performance, particularly ROA, highlighting the importance of operational efficiency and profitability in enhancing shareholder wealth. While certain GCG variables such as institutional ownership showed positive influence, other elements like audit committees and independent commissioners produced mixed results, suggesting that governance mechanisms may have varying effects depending on organizational context. Meanwhile, EPS demonstrated inconsistent results in relation to firm value, implying that market perceptions of earnings may not fully capture the impact on overall firm valuation. This study provides insights for policymakers, investors, and corporate managers on the relative importance of governance and financial indicators in value creation for state-owned enterprises.

Hayati Arifah Al-Bahri; Nurul Hafidzah; Gusmaneli Gusmaneli

Jurnal Manajemen dan Pendidikan Agama Islam 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This study aims to examine the application of a modified direct learning strategy combined with the demonstration method to improve students' cognitive abilities. The direct learning strategy is an approach that emphasizes the systematic and gradual delivery of material, so that students can understand concepts in a more structured manner. However, in practice, this strategy needs to be modified to be more engaging and appropriate to the characteristics of students. The demonstration method is used as a form of reinforcement in the learning process, where students not only receive information verbally but also directly observe the processes, events, or concepts being studied. This allows students to gain a more concrete and meaningful learning experience. Modifications to the learning strategy are carried out through adjustments to models, methods, media, and learning facilities and infrastructure to optimally support the achievement of learning objectives. Students' cognitive abilities are the main focus of this study, which include aspects of knowledge, understanding, application, analysis, evaluation, and creation according to Bloom's taxonomy. With the implementation of appropriate learning strategies, students are expected to be able to develop more active and critical thinking skills. The results of the study indicate that a modified direct learning strategy with the demonstration method has the potential to significantly improve students' cognitive abilities. Therefore, this approach can be used as an alternative, effective learning strategy to create a more interactive, engaging, and meaningful learning process.

Linda Barus; Suami; Farizal

Sevaka : Hasil Kegiatan Layanan Masyarakat 2026 STIKES Columbia Asia Medan

This community service activity focused on waste management and composting in elementary schools. Daily activities in schools generate organic and inorganic waste, which, if not managed properly, can cause environmental pollution and increase the risk of health problems. Students' lack of knowledge and habits in sorting and processing waste is one of the contributing factors to this problem. Therefore, early environmental education is needed to foster caring and responsible behavior in waste management. Improving students' knowledge and skills in sorting waste and processing organic waste into compost is an effort to create a clean and environmentally friendly school environment. The activity was carried out over one day through counseling, interactive discussions, demonstrations, and hands-on practice of waste sorting and making simple compost using presentation media and real-world examples. Students demonstrated active and enthusiastic participation throughout the activity. There was an increase in understanding of the types of waste, the importance of proper waste management, and the stages of composting. Students were able to practice sorting organic and inorganic waste and understand the basic process of composting. This activity was effective in increasing students' knowledge, awareness, and skills related to waste management and composting. The combination of interactive outreach methods and hands-on practice contributes to fostering environmentally conscious behavior and supporting the creation of a clean, healthy, and sustainable school environment.

Febrian Rohmat Tiansyah

SENIMAN: Jurnal Publikasi Desain Komunikasi Visual 2026 International Forum of Researchers and Lecturers

The issue of forest degradation caused by illegal logging in Indonesia poses a serious threat to ecosystem balance and the survival of wildlife. This condition highlights the need for effective visual communication media to deliver environmental education messages in a communicative and easily understandable manner. This study aims to design a 2D educational animation that illustrates the impact of illegal logging on forest ecosystems from the perspective of an endemic animal, the surili. The method used is a qualitative approach with animation production stages consisting of pre-production, production, and post-production. The pre-production stage includes idea development, research, scriptwriting, storyboard creation, and visual design. The production stage involves the creation of visual assets, backgrounds, and animation processes to construct the storyline. The post-production stage includes visual editing, audio integration, and rendering as the final output. The result of this study is a 2D animation entitled “Jaga Lingkungan Hindari Kepunahan Alam,” which presents a structured narrative to effectively convey educational messages. The implications of this work indicate that animation as an educational medium can enhance public awareness of the impacts of illegal logging and emphasize that forest destruction affects not only wildlife but also humans as part of the ecosystem.

Yulius Efendi

Jurnal Begawan Hukum (JBH) 2026 Lembaga Pengabdian Masyarakat Universitas Ichsan Gorontalo

The transfer of land rights is an important legal event that impacts legal certainty and the protection of ownership rights. In this process, notaries play a strategic role by drafting authentic deeds, which serve as the legal foundation for the transfer of land rights. This study aims to analyze the role of notaries in ensuring legal certainty in the transfer of land rights and to identify the responsibilities and challenges faced in practice. The research method used is normative legal research with a legislative and conceptual approach. The findings show that notaries play a crucial role in ensuring the formal and material validity of the land rights transfer agreement through the creation of authentic deeds. However, in practice, there are several challenges, such as discrepancies in land data, bad faith from the parties involved, and weak coordination among related institutions. Therefore, to achieve optimal legal certainty, it is necessary to enhance the professionalism of notaries and strengthen the land administration system. With these measures, it is expected that land rights transfers will proceed more smoothly and provide better legal protection for the public. ty.

Aprilia Rachma; Dian Wardiana Sjuchro; Kokom Komariah

Ekspresi : Publikasi Kegiatan Pengabdian Indonesia 2026 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

The development of documentary films in Indonesia has encouraged the need for presenting reality in an informative manner while maintaining strong visual quality. Documentary films were no longer viewed merely as a medium for recording facts, but also as a creative medium capable of delivering social messages through a cinematic approach. Cinematography became an important element because it played a role in constructing meaning, atmosphere, and viewing experience through well-directed visual management. This study discussed the management of cinematographic elements by the Director of Photography in the documentary film “Mindful Sip: Matcha Beyond The Trend”, which raised the phenomenon of increasing matcha consumption as part of the lifestyle trend among young people. The method used was a creative approach based on expository documentary through the stages of pre-production, production, and post-production. The entire creation process was focused on concept planning, image capturing, and visual as well as narrative refinement so that the documentary message could be conveyed effectively. The results showed that matcha had developed into a symbol of a healthy, productive, and aesthetic lifestyle, yet awareness of responsible consumption was often neglected. The management of camera angle, camera movement, type of shot, and composition was proven to strengthen visual representation and help audiences understand the phenomenon more critically. Therefore, cinematography played an important role not only in producing attractive visuals, but also in clarifying the documentary’s message regarding the relationship between consumption trends and bodily experience.

Alista, Meilisa Minoda; Vendy, Vicky

Jurnal Riset Rumpun Ilmu Ekonomi 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze the invoice issuance procedure in the billing process for clinker transportation services using the CSMS (Customer Service Management System) at PT Semen Indonesia Logistik (SILOG). The primary focus of the research is on the workflow within the billing and reporting unit, as well as the identification of challenges and recommendations for improvement in the process. This research adopts a case study method with a qualitative approach. Data were collected through observation, interviews, and documentation. Four informants were selected using purposive sampling. The findings indicate that the billing process begins with the receipt of documents from partners, followed by document verification, data entry into the CSMS system, and invoice printing. Invoice creation is done manually so that delays often occur due to data discrepancies, input errors, incomplete documents, etc .The implications of this study reveal that despite the implementation of CSMS, technical and administrative obstacles still hinder efficiency. Improvements are needed through automated data input, integration of the contract database, and refinement of standard operating procedures (SOPs) to expedite and enhance the billing process. These findings can serve as a reference for developing a more effective digital billing system in the logistics sector.

Inayatul Fajriyah; Dian Arlupi Utami

Perspektif Administrasi Publik dan hukum 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Archives are documents stored by an institution responsible for managing documents or organizing archival programs. Archives have an important role as a source of information in an agency so it is important to research. This study aims to analyze the management of incoming and outgoing mail archives in Rangkah Kidul Village, Sidoarjo District using descriptive qualitative research methods with data collection techniques in the form of interviews, observation and documentation. The focus of this study is the management of archives from the stages of creation, use, maintenance and reduction of archives. Informants in this study with five informants. Data analysis techniques with data reduction, data presentation and conclusion drawing. The results of the study show that 1) the process of creating archives is running quite well supported by the use of the Ebuddy application, although it is still physical. 2) at the stage of archive use, searching is still done manually by searching one by one depending on one officer. 3) at the stage of archive maintenance, the storage process is based on the time of creation, but has not been sorted based on use value and there is no SOP. 4) at the stage of archive reduction, there has never been a transfer or destruction so all archives are still stored.

Marissa Widya Rahma; Utami Arsih

Jurnal Riset Rumpun Seni, Desain dan Media 2026 Pusat Riset dan Inovasi Nasional

This study aims to describe the implementation of the Project-Based Learning (PjBL) model in creative dance learning. It also analyzes the results of creative dance projects produced by grade XI students of SMA Negeri 14 Semarang. This study uses a descriptive qualitative approach with data collection techniques including observation, interviews, and documentation. The research subjects consist of one Cultural Arts teacher and students of grade XI. Data analysis employs the interactive model of Miles and Huberman, including data reduction, data display, and conclusion drawing. The results show that the implementation of PjBL is conducted through seven systematic stages: project determination, planning, scheduling, exploration and movement creation, monitoring, project presentation, and reflection. Students demonstrate active involvement in group discussions, movement exploration, and collaboration. Each group successfully produces creative dance work with diverse themes, reflecting the development of creativity and critical thinking skills. This study highlights students creative processes at each stage of the project, which has not been widely explored in previous studies.

Agus Sunaryo; Sinta Restu Ningsih; Sri Puji Astutik; Arini Setiawati; Sal Sabila Afiatul Uma +21 more

Jurnal Pengabdian dan Solidaritas Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Micro, Small, and Medium Enterprises (MSMEs) are one of the key pillars of the rural economy, including in Karangkuten Village. Although they exist in significant numbers and possess considerable economic potential, most rural MSMEs still face various limitations in the marketing aspect, particularly in utilizing rapidly developing digital media. This Community Service Program (KKN) of the Faculty of Economics aims to support the digitalization process of MSMEs through the creation of engaging promotional videos integrated with the official website of Karangkuten Village. The implementation method of this program includes stages of socialization for MSME actors, video recording in six hamlets, a systematic editing process, as well as uploading and handing over the results to the village government. The results of the activity indicate that this program successfully produced MSME promotional video content that is not only engaging and informative but also suitable for publication on the village website as a digital promotional medium. In addition to increasing the visibility and branding of MSMEs, this program also contributes to strengthening the image of Karangkuten Village as a culinary village and a center for innovative creative MSMEs. This program is expected to provide long-term impacts in improving the competitiveness of MSMEs and encouraging sustainable and inclusive rural economic growth.

Intan Rachmadhani; Muhammad Insa Ansari; Teuku Saiful

IJLS (International Journal of Law and Society) 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

The advancement of financial technology has resulted in the creation of electronic wallets that serve not only as payment instruments but also as platforms for electronic transactions and digital loan services. This situation engenders a conflict between the implementation and the prevailing regulation, specifically Bank Indonesia Regulation Number 18/40/PBI/2016 regarding Payment Transaction Processing, which raises concerns about legal certainty and user protection, particularly in relation to the delineation of supervisory authority between Bank Indonesia and the Financial Services Authority. This research aims to elucidate the regulation of electronic wallets in terms of legal clarity, legal protection, and oversight by the Financial Services Authority and Bank Indonesia concerning the adoption of electronic wallets. This study employs a normative legal methodology. Data is derived from secondary sources, encompassing primary, secondary, and tertiary legal literature. This study employs both a legislative and a conceptual methodology. The research findings suggest that the regulation of electronic wallets, as per Bank Indonesia Regulation, has not entirely met user requirements. Bank Indonesia Regulation Number 18/40/PBI/2016, on the Implementation of Payment Transaction Processing, does not explicitly address legal certainty and legal protection for users who deposit funds or utilise digital loan services on electronic wallets. This situation establishes a disparity between regulatory implementation and governing rules, which may result in insufficient oversight of electronic wallet operations and a discord of authority between Bank Indonesia and the Financial Services Authority regarding the supervision of financial transactions in Indonesia.